• reviewing Board minutes to check consistency Management’s responsibility with the Cbus Integrated Report Management are responsible for: • agreeing the Cbus Integrated Report to relevant • determining that the Framework is appropriate underlying documentation on a sample basis to meet their needs and the needs of other intended users • analytical procedures over the key metrics in the • preparing and presenting the Cbus Integrated Report Cbus Integrated Report in accordance with the Framework • review of the Cbus Integrated Report in its entirety • identifying stakeholders and stakeholder requirements; to check it is consistent with our overall knowledge obtained during the assurance engagement. • identifying material issues and reflecting those in the Cbus Integrated Report and How the standard defines limited • establishing internal controls that enable the preparation assurance and material misstatement and presentation of the Cbus Integrated Report that is free The procedures performed in a limited assurance from material misstatement, whether due to fraud or error. engagement vary in nature and timing from and are less in extent than for a reasonable assurance engagement. Our responsibility Consequently, the level of assurance obtained in a limited Our responsibility is to perform a limited assurance assurance engagement is substantially lower than the engagement in relation to the Cbus Annual Integrated assurance that would have been obtained had a reasonable Report 2021 for the year ended 30 June 2021, and to issue assurance engagement been performed. an assurance report that includes our conclusion. Misstatements, including omissions, are considered material if, individually or in the aggregate, they could Our independence and quality control reasonably be expected to influence relevant decisions We have complied with our independence and other of the Directors of Cbus. relevant ethical requirements of the Code of Ethics for Professional Accountants (including Independence Standards) The limitations of our review issued by the Australian Professional and Ethical Standards The Cbus Integrated Report includes prospective Board, and complied with the applicable requirements of information. Inherent to prospective informati Australian Standard on Quality Control 1 to maintain on, the actual future results are uncertain. We d t provide a comprehensive system of quality control. o no any assurance on the assumptions and achievability of prospective information in the Cbus Integrated Report. Use of this Assurance Report KPMG This report has been prepared for the Directors of Cbus for the purpose of providing an assurance conclusion on the Cbus Integrated Report and may not be suitable for another purpose. We disclaim any assumption of responsibilityJulia Bilyanska for any reliance on this report, to any person other than the Directors of Cbus, or for any other purpose than thatfor Director which it was prepared. Melbourne 29 October 2021 ©2021 KPMG, an Australian partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation. Liability limited by a scheme approved under Professional Standards Legislation. Annual Integrated Report 2021 65